89R4376 CS-D
By: Eckhardt, Gutierrez S.J.R. No. 30
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the governing
body of a political subdivision to adopt an exemption from ad
valorem taxation of a portion, expressed as a dollar amount, of the
market value of an individual's residence homestead.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (e-1) to read as follows:
(e-1) The governing body of a political subdivision may
exempt from ad valorem taxation a portion, expressed as a dollar
amount, of the market value of the residence homestead of an
individual. The amount of the exemption may not be less than
$5,000. The legislature by general law may prohibit the governing
body of a political subdivision that adopts an exemption under this
subsection from reducing the amount of or repealing the exemption.
An individual is entitled to receive other applicable exemptions
provided by law. Where ad valorem tax has previously been pledged
for the payment of debt, a political subdivision may continue to
levy and collect the tax against the value of the homesteads
exempted under this subsection until the debt is discharged if the
cessation of the levy would impair the obligation of the contract by
which the debt was created. The legislature by general law may
prescribe procedures for the administration of this subsection.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, authorizing the governing body of a
political subdivision to adopt an exemption from ad valorem
taxation of a portion, expressed as a dollar amount, of the market
value of an individual's residence homestead.
(b) Section 1-b(e-1), Article VIII, of this constitution,
as added by the amendment, takes effect beginning with the tax year
that begins January 1, 2026.
(c) This temporary provision expires January 1, 2027.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
governing body of a political subdivision to adopt an exemption
from ad valorem taxation of a portion, expressed as a dollar amount,
of the market value of an individual's residence homestead."